Bar on civil suits prevents courts from setting aside tax proceedings and protects officials acting in good faith. Section 43 bars civil courts from entertaining suits to set aside or modify any proceeding taken or order made under the Act and protects the Government and its officers from prosecution, suits or other legal proceedings for anything done or intended to be done in good faith under the Act, thereby creating statutory immunity for official acts in administering the wealth-tax scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bar on civil suits prevents courts from setting aside tax proceedings and protects officials acting in good faith.
Section 43 bars civil courts from entertaining suits to set aside or modify any proceeding taken or order made under the Act and protects the Government and its officers from prosecution, suits or other legal proceedings for anything done or intended to be done in good faith under the Act, thereby creating statutory immunity for official acts in administering the wealth-tax scheme.
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